| Apportionment rules for I-E charge S97-101 | Trade profit apportionment rules | |-------------------------------------------|----------------------------------| | **INCOME** - Credits and other income. | **GAINS** - Chargeable gains and allowable losses referable to BLAGAB LAM05040 | | **EXPENSES**, debits and other losses and expenses referable to BLAGAB LAM05040 | I-E FA2012/S73 step 2 | | I-E FA2012/S73 steps 1,3,4,&5 | **Trade Profit** - GAAP profit and tax adjustments are to be allocated between BLAGAB and other long-term business (non-BLAGAB) LAM05110 |